Pengaruh Struktur Modal, Pertumbuhan Laba, dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2017-2020

Abstract


 
 
 
 This study aims to determine the effect of capital structure, earnings growth, and audit committee on earnings quality in consumer goods industrial companies listed on the Indonesian stock exchange in 2017-2020. The population used in this study is the consumer goods industrial companies listed on the BEI as many as 52 companies. The sampling technique in this study used a purposive sampling technique which obtained 26 consumer goods industrial companies listed on the IDX in 2017-2020. The analytical method used is panel data regression with the help of STATA statistics. The results of the analysis show that capital structure and profit growth have a significant positive effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020. However, the audit committee has no significant negative effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020.
 
 
 

The Effect of Earnings Growth, Audit Quality, Investment Opportunity Set on Earnings Quality of Financials Sector Companies on the Indonesia Stock Exchange

“…According to Astuti et al (2022), earnings growth is when a company experiences an increase in earnings indicated by a percentage. Earnings growth is closely related to earnings quality.…”

“…Previous research on the influence of earnings growth on earnings quality has been conducted, but the results need to be more consistent. According to Astuti et al (2022) and Sumertiasih and Yasa (2022), earnings growth significantly and positively influences earnings quality. However, according to Rahmawati and Aprilia (2022), and Benarda and Desmita (2022), earnings growth does not impact earnings quality.…”